5 Key Points about Provisional Attachment of Property under GST
Video Tutorial by CA Satbir Singh
Key Point No 1
Any person whose property is attached may, within 7 days of attachment order, file an application for restoration of provisional attachment to the effect that the property attached was or is not liable to attachment.
Key Point No 2
Restoration of Provisional Attachment can be initiated suo moto by the Tax Official or the taxpayer can file an application for Restoration of Provisional Attachment within 7 days of attachment order.
Key Point No 3
Key Point No 4
Key Point No 5
Refer ” Detailed Video on Provisional Attachment of Property under GST “
- When can provisional attachment of property be done under CGST Act?
- What needs to done for provisional attachment of property under CGST Act?
- How to apply for restoration of provisional attachment on GST Portal ?
- How can provisionally attached property be released?
- How to check orders for restoration of provisional attachment on GST Portal ?